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(会(huì )计(jì )，会(huì )计(jì ))

1.核(hé )计(jì )；计(jì )算(suàn )。

《周(zhōu )礼(lǐ )·地(dì )官(guān )·舍(shě )人(rén )》：“岁(suì )终(zhōng )则(zé )会(huì )计(jì )其(qí )政(zhèng )。”

宋(sòng )苏(sū )舜(shùn )钦(qīn )《谘(zī )目(mù )三(sān )》：“先(xiān )令(lìng )两(liǎng )府(fǔ )与(yǔ )三(sān )司(sī )，会(huì )计(jì )天(tiān )下(xià )一(yī )岁(suì )之(zhī )费(fèi )几(jǐ )何(hé )？一(yī )岁(suì )之(zhī )入(rù )几(jǐ )何(hé )？”清(qīng )蒲(pú )松(sōng )龄(líng )《聊(liáo )斋(zhāi )志(zhì )异(yì )·柳(liǔ )生(shēng )》：“每(měi )诸(zhū )商(shāng )会(huì )计(jì )于(yú )簷(yán )下(xià )，女(nǚ )垂(chuí )帘(lián )听(tīng )之(zhī )；盘(pán )中(zhōng )误(wù )下(xià )一(yī )珠(zhū )，辄(zhé )指(zhǐ )其(qí )讹(é )。”

章(zhāng )炳(bǐng )麟(lín )《文(wén )学(xué )说(shuō )例(lì )》：“然(rán )其(qí )算(suàn )数(shù )，知(zhī )五(wǔ )而(ér )已(yǐ )；自(zì )五(wǔ )以(yǐ )上(shàng )，无(wú )其(qí )语(yǔ )言(yán )，亦(yì )无(wú )其(qí )会(huì )计(jì )。”

2.管(guǎn )理(lǐ )财(cái )物(wù )及(jí )其(qí )出(chū )纳(nà )等(děng )事(shì )。后(hòu )指(zhǐ )监(jiān )督(dū )和(hé )管(guǎn )理(lǐ )财(cái )务(wù )的(de )工(gōng )作(zuò )。

《孟(mèng )子(zǐ )·万(wàn )章(zhāng )下(xià )》：“孔(kǒng )子(zǐ )尝(cháng )为(wéi )委(wěi )吏(lì )矣(yǐ )，曰(yuē )：‘会(huì )计(jì )当(dāng )而(ér )已(yǐ )矣(yǐ )。’”清(qīng )沉(chén )覆(fù )《浮(fú )生(shēng )六(liù )记(jì )·坎(kǎn )坷(kě )记(jì )愁(chóu )》：“君(jūn )姊(zǐ )丈(zhàng )范(fàn )惠(huì )来(lái )现(xiàn )于(yú )靖(jìng )江(jiāng )盐(yán )公(gōng )堂(táng )司(sī )会(huì )计(jì )，十(shí )年(nián )前(qián )曾(céng )借(jiè )君(jūn )十(shí )金(jīn )，适(shì )数(shù )不(bú )敷(fū )，妾(qiè )典(diǎn )钗(chāi )凑(còu )之(zhī )。君(jūn )忆(yì )之(zhī )耶(yē )？”蒋(jiǎng )子(zǐ )龙(lóng )《人(rén )事(shì )厂(chǎng )长(zhǎng )》二(èr )：“组(zǔ )织(zhī )科(kē )管(guǎn )档(dàng )桉(ān )的(de )小(xiǎo )韩(hán )要(yào )求(qiú )到(dào )财(cái )务(wù )科(kē )去(qù )学(xué )会(huì )计(jì )，高(gāo )盛(shèng )五(wǔ )立(lì )即(jí )就(jiù )答(dá )应(yīng )了(le )。”

3.担(dān )任(rèn )会(huì )计(jì )工(gōng )作(zuò )的(de )人(rén )员(yuán )。

曹(cáo )禺(yú )《日(rì )出(chū )》第(dì )四(sì )幕(mù )：“你(nǐ )做(zuò )了(le )三(sān )天(tiān )，会(huì )计(jì )告(gào )诉(sù )我(wǒ )你(nǐ )已(yǐ )经(jīng )预(yù )支(zhī )了(le )二(èr )百(bǎi )五(wǔ )十(shí )元(yuán )。”

4.古(gǔ )天(tiān )子(zǐ )大(dà )会(huì )诸(zhū )侯(hóu )，计(jì )功(gōng )行(háng )赏(shǎng )。

《史(shǐ )记(jì )·夏(xià )本(běn )纪(jì )》：“自(zì )虞(yú )夏(xià )时(shí )，贡(gòng )赋(fù )备(bèi )矣(yǐ )。或(huò )言(yán )禹(yǔ )会(huì )诸(zhū )侯(hóu )江(jiāng )南(nán )，计(jì )功(gōng )而(ér )崩(bēng )，因(yīn )葬(zàng )焉(yān )，命(mìng )曰(yuē )会(huì )稽(jī )。

会(huì )稽(jī )者(zhě )，会(huì )计(jì )也(yě )。”

汉(hàn )王(wáng )充(chōng )《论(lùn )衡(héng )·书(shū )虚(xū )》：“百(bǎi )王(wáng )治(zhì )定(dìng )则(zé )出(chū )巡(xún )，巡(xún )则(zé )辄(zhé )会(huì )计(jì )。”

唐(táng )刘(liú )禹(yǔ )锡(xī )《九(jiǔ )华(huá )山(shān )》诗(shī )：“轩(xuān )皇(huáng )封(fēng )禅(chán )登(dēng )云(yún )亭(tíng )，大(dà )禹(yǔ )会(huì )计(jì )临(lín )东(dōng )溟(míng )。”

清(qīng )朱(zhū )彝(yí )尊(zūn )《谒(yè )大(dà )禹(yǔ )陵(líng )》诗(shī )：“夏(xià )后(hòu )巡(xún )游(yóu )地(dì )，茅(máo )峰(fēng )会(huì )计(jì )时(shí )。”

5.指(zhǐ )计(jì )划(huá )、经(jīng )营(yíng )。

严(yán )复(fù )《论(lùn )世(shì )变(biàn )之(zhī )亟(jí )》：“今(jīn )之(zhī )称(chēng )西(xī )人(rén )者(zhě )，曰(yuē )彼(bǐ )善(shàn )会(huì )计(jì )而(ér )已(yǐ )，又(yòu )曰(yuē )彼(bǐ )擅(shàn )机(jī )巧(qiǎo )而(ér )已(yǐ )。”

6.即(jí )会(huì )稽(jī )。地(dì )名(míng )。

北(běi )周(zhōu )庾(yǔ )信(xìn )《周(zhōu )车(chē )骑(qí )将(jiāng )军(jūn )贺(hè )娄(lóu )公(gōng )神(shén )道(dào )碑(bēi )》：“梁(liáng )鸿(hóng )死(sǐ )于(yú )会(huì )计(jì )，妻(qī )子(zǐ )归(guī )于(yú )平(píng )陵(líng )。”

7.即(jí )会(huì )稽(jī )。山(shān )名(míng )。

宋(sòng )陆(lù )游(yóu )《闲(xián )中(zhōng )偶(ǒu )咏(yǒng )》之(zhī )二(èr )：“尘(chén )衣(yī )濯(zhuó )罢(bà )沧(cāng )浪(làng )水(shuǐ )，茅(máo )舍(shě )归(guī )来(lái )会(huì )计(jì )山(shān )。”参(cān )见(jiàn )“会(huì )稽(jī )”。

阅读：1946

●会计（简体版）